Taxation: Self-assessment and PAYE

Ian Liddell-Grainger: To ask the Chancellor of the Exchequer 
	(1)  how many of the self-assessment forms filed in  (a) September and  (b) January were processed manually in (i) 2006, (ii) 2007, (iii) 2008 and (iv) 2009;
	(2)  what recent estimate he has made of the cost to his Department of processing self-assessment forms filed in  (a) September and  (b) January;
	(3)  how many self-assessment forms were filed in respect of the  (a) September and  (b) January deadline in (i) 2008 and (ii) 2009.

Stephen Timms: The information requested is not available. HM Revenue and Customs (HMRC) do not hold data for the number of self-assessment tax returns processed manually by whether they were received in September or January. The total number of self-assessment returns processed manually is provided in the following table.
	
		
			  Tax return year  Self-assessment (individuals) 
			 2005-06 4,988,969 
			 2006-07 4,118,006 
			 2007-08 2,314,728 
			 2008-09 Not yet available 
		
	
	No such estimate has been made.

Taxation: Self-assessment and PAYE

Ian Liddell-Grainger: To ask the Chancellor of the Exchequer 
	(1)  what information his Department makes available to PAYE taxpayers on their annual tax calculation;
	(2)  how many P46 codes were used in  (a) 2006,  (b) 2007,  (c) 2008 and  (d) 2009;
	(3)  how many  (a) PAYE and  (b) self-assessment taxpayers challenged or appealed the amount they were charged for income tax in (i) 2006, (ii) 2007, (iii) 2008 and (iv) 2009.

Stephen Timms: HM Revenue and Customs do not issue annual tax calculations to pay-as-you-earn (PAYE) taxpayers. PAYE customers who also meet the self-assessment (SA) criteria are required to complete an annual SA tax return. Further information on income tax self-assessment can be found at:
	http://www.hmrc.gov.uk/sa/index.htm
	The information requested is not available, as HMRC's systems do not record when employers operate tax codes based on the completion of a P46 form, or all the instances when a taxpayer may query the amount of tax they pay.
	In 2008 the self-assessments filing dates were changed, from 30 September and 31 January, to 31 October for paper returns and 31 January for online returns. The information requested is provided in the following table.
	
		
			   Tax return 
			  2006-07  
			 Filed by 30 September 2007 3,382,668 
			 Total filed by 31 January 2008 8,250,952 
			  2007-08  
			 Filed by paper 31 October 2008 2,616,666 
			 Total filed by 31 January 2009 8,390,178